The UAE’s Federal Customs Authority sets the country’s customs policies. Each emirate also has its own customs authorities. Customs offices are located at airports, seaports, and on land borders.
Importing Goods
To import goods into the UAE, companies must have the correct trade license from the Department of Economic Development (DED) from the Emirate. Foreign companies can either set up an office in the UAE or establish a fully owned company to do business in the UAE “mainland” (i.e., not in the free zones, also referred to as “onshore”). Companies that set up in a FTZ can also use their trade license to import goods into that FTZ.
To import goods, the UAE-based company (consignee/agent) should get a delivery order from the shipping agent and submit the following original standard trade documentation:
- Commercial invoice from the exporting company addressed to the importer with details about quantity, goods description, and total value of each imported item.
- Certificate of origin, stating the country of origin and approved by the Chamber of Commerce in the country of origin.
- Detailed packing list including weight, method of packing, and HS code for each item.
- Import permit from the competent agencies in case of importing restricted goods or duty exempted goods.
- Bill of entry or airway bill.
- Food products, also require the following certificates:
- Original health certificate issued by the appropriate government agency in the exporting country, attesting to the product’s fitness for human consumption.
- Original Halal slaughter certificate for meat and poultry products.
For attestation of all commercial invoices and shipping documents, please see the UAE’s Ministry of Foreign Affairs website: https://www.mofa.gov.ae/en/services/attestation.